POWER OF ATTORNEY



 Know all by these presents, that the undersigned hereby constitutes and

appoints the Chief Executive Officer and Chief Financial Officer of Cognition

Therapeutics, Inc. (the "Company"), as the undersigned's true and lawful

attorney-in-fact to:



(1)  execute for and on behalf of the undersigned, in the undersigned's

capacity as an officer and/or director of the Company, Forms 3, 4, and 5

in accordance with Section 16(a) of the Securities Exchange Act of 1934, as

amended, and the rules thereunder;



(2)  do and perform any and all acts for and on behalf of the

undersigned which may be necessary or desirable to (A) complete and execute

any such Forms 3, 4 or 5, (B) complete and execute any amendment or amendments

thereto and (C) timely file such forms with the United States Securities and

Exchange Commission and any stock exchange or similar authority; and



(3)  take any other action of any type whatsoever in connection

with the foregoing which, in the opinion of such attorney-in-fact, may be of

benefit to, in the best interest of, or legally required by, the undersigned,

it being understood that the documents executed by such attorney-in-fact

on behalf of the undersigned pursuant to this Power of Attorney shall be in

such form and shall contain such terms and conditions as such attorney-in-fact

may approve in such attorney-in-fact's discretion.



The undersigned hereby grants to the attorney-in-fact full power and authority

to do and perform any and every act and thing whatsoever requisite, necessary

or proper to be done in the exercise of any of the rights and powers herein

granted, as fully to all intents and purposes as the undersigned might or could

do if personally present with full power of substitution or revocation, hereby

ratifying and confirming all that such attorney-in-fact or such attorney-in-

fact's substitute or substitutes, shall lawfully do or cause to be done by virtue

of this power of attorney and the rights and powers herein granted.



The undersigned acknowledges that the foregoing attorney-in-fact, in serving

in such capacity at the request of the undersigned, is not assuming, nor is the

Company assuming, any of the undersigned's responsibilities to comply with Section

16 of the Securities Exchange Act of 1934.



This Power of Attorney shall remain in full force and effect until the undersigned

is no longer required to file Forms 3, 4, and 5 with respect to the undersigned's

holdings of and transactions in securities issued by the Company, unless earlier

revoked by the undersigned in a signed writing delivered to the foregoing attorney

-in-fact.



The undersigned has caused this Power of Attorney to be executed as of

the 26th day of July, 2021.







     /s/Jack A. Khattar

     Name: Jack A. Khattar